Mr. Hughes is a member of Bever Dye, LC where he has practiced since 1983. Bob practices in the areas of taxation, trusts, and estates, elder law, wills, probate, asset protection, succession planning, and business planning. His representative clients include individuals, bank trust companies, and closely held businesses. He is admitted to practice in the U.S. Supreme Court, U.S. Court of Appeals for the 10th Circuit, U.S. Tax Court, U.S. District Court for the District of Kansas, Kansas state courts and the state courts of Texas. He is a frequent lecturer on estate planning, asset protection planning, charitable tax planning, and will and trust drafting to other professionals and organizations. He is a co-author of the Kansas Bar Association Monograph entitled Basic Will Drafting with Discussion of Revocable Trusts, and a chapter author of Kansas Probate & Trust Administration After Death Handbook.
O'Gilvie v. United States, 519 U.S. 79 (1996) — The question presented is if the exclusionary provision of 26 USC 104(a)(2), which excludes from gross income the "amount of any damages received ... on account of personal injuries or sickness" apply to punitive damages receive by a taxpayer in a tort lawsuit for personal injury. The Court determined, by 6 to 3 vote, that punitive damages were not received on account of "personal injury" and therefore the provision did not apply and the damages were taxable.